CLA-2-61:OT:RR:NC:WA:356
Mr. Mike Rizner
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of men’s and boys’ knit shorts from Mexico.
Dear Mr. Rizner:
In your letter dated March 17, 2009, you requested a tariff classification ruling. As requested, your sample will be returned.
Style 757 “Wicking Duo Knit Game Short” is a pair of men’s shorts constructed from 100% polyester, knit fabric. Style 757 falls above the knee and has a tunnel elastic waistband with an inside drawstring, contrasting color inserts at each side extending to the front panels, and hemmed legs. Style 757 will be imported in Men’s sizes S - 3XL. The same garment will be imported in Boys’ (Youth) sizes M - L as Style 758.
The applicable subheading for Style 757 will be 6103.43.1550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: of synthetic fibers: trousers, breeches and shorts: other: shorts: men’s. The rate of duty is 28.2% ad valorem.
The applicable subheading for Style 758 will be 6103.43.1570, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: of synthetic fibers: trousers, breeches and shorts: other: shorts: boys’: other. The rate of duty is 28.2% ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division